The Accountants and Auditors (Registration) (Amendment) By-laws, 2024

These By-laws may be cited as the Accountants and Auditors (Registration) (Amendment) By-laws, 2024, and they are to be read together with the Accountants and Auditors (Registration) By-laws, 2023.

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Jurisdiction: Tanzania
Instrument: Act or statute
Citation: The Accountants and Auditors (Registration) (Amendment) By-laws, 2024
Version: Undated source snapshot
Language: en
Official source: View official record ↗

accounting regulation appeals appeals process by-laws by-laws amendment continuing professional development disciplinary procedure fees and charges hearing process legislation amendment membership fees professional discipline professional registration regulatory amendment regulatory compliance regulatory filing

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About this statute

These By-laws may be cited as the Accountants and Auditors (Registration) (Amendment) By-laws, 2024, and they are to be read together with the Accountants and Auditors (Registration) By-laws, 2023. The principal By-laws are amended so that in paragraph 25(2), the word “revoke” is replaced with “restore”. This provision amends the principal By-laws by deleting paragraph 31(5) and renumbering paragraph 31(6) as paragraph 31(5). It also indicates the addition of paragraph 31A. This provision amends the principal By-laws by inserting new text immediately after paragraph 31; the inserted text is truncated in the source provided. A registered member facing a disciplinary offence that may lead to sanctions is entitled to a fair hearing.

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Provisions of The Accountants and Auditors (Registration) (Amendment) By-laws, 2024

Showing 16 of 16

1
These By-laws may be cited as the Accountants
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AI-assisted research summary: These By-laws may be cited as the Accountants and Auditors (Registration) (Amendment) By-laws, 2024, and they are to be read together with the Accountants and Auditors (Registration) By-laws, 2023.

1. These By-laws may be cited as the Accountants and Auditors (Registration) (Amendment) By-laws, 2024 and shall be read as one with the Accountants and Auditors (Registration) By-laws, 2023, hereinafter referred to as the “principal By-laws”. Amendment of paragraph 25
2
The principal By-laws are amended
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AI-assisted research summary: The principal By-laws are amended so that in paragraph 25(2), the word “revoke” is replaced with “restore”.

2. The principal By-laws are amended in paragraph 25(2) by deleting the word “revoke” and substituting for it the word “restore”. Amendment of paragraph 31
3
The principal By-laws are amended
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AI-assisted research summary: This provision amends the principal By-laws by deleting paragraph 31(5) and renumbering paragraph 31(6) as paragraph 31(5). It also indicates the addition of paragraph 31A.

3. The principal By-laws are amended in paragraph 31 by- (a) deleting subparagraph (5); and (b) renumbering paragraph (6) as paragraph (5). Addition of paragraph 31A
4
The principal By-laws are amended by adding
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AI-assisted research summary: This provision amends the principal By-laws by inserting new text immediately after paragraph 31; the inserted text is truncated in the source provided.

4. The principal By-laws are amended by adding immediately after paragraph 31 the following: “Disciplinary procedures is to alleged
31A
(1) Where a registered
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AI-assisted research summary: A registered member facing a disciplinary offence that may lead to sanctions is entitled to a fair hearing.

31A.-(1) Where a registered member have committed a disciplinary offence that may result into sanctions by the Committee, he shall be entitled to a fair hearing. (2) Subject to the provisions of subparagraph (1), the Committee shall investigate the alleged offence to ascertain whether there are grounds for a hearing to be held 1 Accountants and Auditors (Registration) (Amendment) GN. NO.793 (COntd.) against the registered member. (3) Where a hearing is to be held, the Committee shall notify a registered member of the allegations in a form and language that the alleged can reasonably understand and require him to lodge the defense within a reasonable time. registered member (4) The registered member shall be entitled to a reasonable time, depending on the circumstances and the complexity of to prepare for hearing and to be assisted in the hearing by representative or fellow member. the case, (5) The hearing shall be held and finalised within reasonable time the Disciplinary Committee by whose members shall not have been the involved by any means circumstances giving rise the allegations and where necessary, appoint a team or suitable expert to advise it on the area of expertise. in to (6) Evidence in support of allegations and defense shall be presented at the hearing, including the conduct of cross examination, examination in chief and rejoinder if necessary. the (7) Where registered member has been dully served with a notice of hearing and unreasonably fails the Committee may proceed with the the absence of such hearing member. the hearing, to attend in (8) The Committee shall, where the hearing results into the found registered member being 2 Accountants and Auditors (Registration) (Amendment) GN. NO.793 (COntd.) guilty of the allegations, give him an opportunity forward any to put mitigation factors before imposition of sanctions. the (9) Where is found guilty of registered the member allegations, the Committee shall, communicate the decision and its reasons to the registered member concerned and remind him of the rights the Appeals Board.”. to appeal to Amendment of paragraph 33
4
The principal By-laws are amended by deleting
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AI-assisted research summary: This section amends the principal By-laws by deleting paragraph 33 and replacing it with new text on the procedure for appeal.

4. The principal By-laws are amended by deleting paragraph 33 and substituting for it the following: “Procedure for appeal GN. No. 1 of 2024
33
A person who
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AI-assisted research summary: A person aggrieved by a Board decision may appeal to the Board of Appeal under the stated Rules.

33. A person who is aggrieved by any decision of the Board under these By-laws may appeal to the Board of Appeal in accordance with the Accountants and Auditors (Appeals Board) Rules.”. Deletion of paragraph 34 Amendment of paragraph 36 Amendment of First Schedule
5
The principal By-laws are amended by deleting
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AI-assisted research summary: This section amends the principal By-laws by deleting paragraph 34.

5. The principal By-laws are amended by deleting paragraph 34.
6
The principal By-laws are amended
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AI-assisted research summary: This provision amends the principal By-laws by deleting subparagraph (c) in paragraph 36.

6. The principal By-laws are amended in paragraph 36 by deleting subparagraph (c).
7
The principal By- laws are amended in the First
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AI-assisted research summary: The principal By-laws are amended by deleting Form 1J from the First Schedule.

7. The principal By- laws are amended in the First Schedule by deleting Form 1J. Amendment of Third Schedule

Part

Schedule by deleting Form 1J.

8
The principal By-Laws are amended by deleting
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AI-assisted research summary: This provision amends the principal By-Laws by deleting the Third Schedule and replacing it with a new schedule.

8. The principal By-Laws are amended by deleting the Third Schedule and substituting for it the following: 3 Accountants and Auditors (Registration) (Amendment) GN. NO.793 (COntd.) “_____________ THIRD SCHEDULE ____________ (Made under paragraphs 3(e), 6(2)(d), 8(2)(c), 9(3)(e), 16(1), 18(2), 20, 22(3), and 25(1)) “S/No.
10
Section 10
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AI-assisted research summary: This section states that paragraph 10 is applicable to paragraphs 3, 6, 8, 9, 16, 16, 16, 16, 16, and 18.

10. Applicable paragraph 3 6 8 9 16 16 16 16 16 18
14
Section 14
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AI-assisted research summary: This provision lists several fees and charges in Tanzanian shillings for registration, subscriptions, CPD provider approval, and related penalties or charges.

14. 22 Type of fee or charge Amount in TZS TZS. 100,000 TZS. 180,000 TZS. 35,000 TZS 1,620,000 TZS. 180,000 TZS. 120,000 TZS. 40,000 TZS. 2,160,000 TZS 2,430,000 TZS. 200,000 TZS. 500,000 or five percent upfront of the estimated CPD event collection fee whichever is greater TZS. 1,350,000 TZS 810,000 TZS 750,000 subscription Fee for Application fee for registration as CPA, CPA PP and CPA in Academics Application fee for registration as Associate Accountant Application fee for registration as Accounting Technician - AT Application fee for Temporary registration Annual subscription fee for CPA, CPA-PP and CPA in Academics Annual Graduate Accountant (GA) Annual subscription Fee for Accounting Technician (AT) Annual subscription fee for Temporary CPA (TCPA) Annual subscription fee for Temporary CPA- PP (TCPA PP) Charge for failure of a member to inform the Board of any changes of address within the time prescribed in these By-laws Application fee for approved CPD provider Charge for failure to attain the required CPD hours: TCPA or TCPA-PP who have 0 to 29 Continuing Professional Development hours Charge for failure to attain the required CPD hours: TCPA or TCPA-PP who have 30 to 39 Continuing Professional Development hours Charge for failure to attain the required CPD hours: CPA or CPA- PP who have 0 to 29 Continuing Professional Development hours 4 Accountants and Auditors (Registration) (Amendment) GN. NO.793 (COntd.)
18
Section 18
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AI-assisted research summary: This section lists charges for failing to meet required CPD hours and gives an application fee for re-admission of a retired member.

18. 25 Charge for failure to attain the required CPD hours: CPA, CPA- PP, TCPA or TCPA-PP who have attained 30 to 39 Continuing Professional Development hours Charge for failure to attain the required CPD hours: Graduate Accountants who have attained 0 to 19 Continuing Professional Development hours Charge for failure to attain the required CPD hours: Graduate Accountants who have attained 20 to 29 Continuing Professional Development hours Application fee for re-admission of retired member TZS 450,000 TZS. 400,000 TZS. 200,000 TZS. 500,000 Amendment of Fourth Schedule Deletion of Fifth Schedule

Part

Schedule

9
The principal By-laws are amended in the Fourth Schedule
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AI-assisted research summary: The principal By-laws are amended in the Fourth Schedule.

9. The principal By-laws are amended in the Fourth Schedule- (a) by deleting the reference to “paragraph 18(7)” appearing in the enabling provision and substituting for it the reference to “paragraph 19(7)”; and (b) in subitem (ii) of item 8.0 by inserting the word “no” between the words “can” and “longer”.
10
The principal By-laws are amended by deleting the Fifth Schedule
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AI-assisted research summary: The principal By-laws are amended by deleting the Fifth Schedule.

10. The principal By-laws are amended by deleting the Fifth Schedule. Dar es Salaam, …………..……..., 2024 SYLVIA SHAYO TEMU, Chairman of the National Board of, Accountants and Auditors 5

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